State of Delaware 401(a) Plan.pdf

… respects, an entity’s financial position, results of operations and cash flows in conformity with generally accepted accounting principles. Report Summary State of Delaware Match Plan Financial Statements December 31, 2021 and 2020 …

… the Plan as of December 31, 2021, and the changes in fiduciary net position for the year then ended in accordance with accounting principles generally accepted in the United States of America. Basis for Opinion We conducted our audit in accordance …

… for our audit opinion. Responsibilities of Management for the Financial Statements The statements in accordance with accounting principles generally accepted in the United States of - 2 - Plans Management Board State of Delaware Match Plan …

… es, but not for the purpose of expressing Accordingly, no such opinion is expressed. Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the ov …

… opinion is expressed. Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. Conclude whet …

… auditor who expressed an unmodified opinion on those statements on June 11, 2021. Required Supplementary Information Accounting principles generally accepted in the United States of America require that the manag financial statements. Such inform …

… l statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statem …

… an maintained by the State that permits the acceptance of such plan-to-plan transfers. NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Financial Statement Presentation and Basis of Accounting The Governmental Accounting Standards Board (GASB) …